EIN: 726064319
UEI: CL28N96F5HD9
Audited by: Cook and Morehart, Certified Public Accountants, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 29, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
U.S. Department of Treasury - Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 2024-004 - Reporting Criteria: Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds require that recipients report their amount of revenue loss from claiming the standard allowance and must also enter projects in Expenditure Category 6 (EC 6) that encompass all funds utilized under the revenue loss eligible use category, and include the applicable amounts obligated and expended for each project. Project descriptions under Category 6 (EC 6) must summarize the project(s) in sufficient detail to provide information on the major activities. Finding: The Town was unable to provide a printout of the report filed or access detailed expenditure categories in the online reporting portal to substantiate that the required project expenditures were entered and in sufficient detail to provide information on the major activities. In addition, there was no documentation of review of the annual report by someone independent of the report preparation process. Cause: The Town did not print the report when it was filed online, and was unable to access the report online in order to provide documentation that reported expenditures were entered in the required level of detail. The Town also did not submit the annual report by the required deadline. Effect: The Town was unable to provide documentation that the required elements of the Project and Expenditure Report were completed. In addition, the Town was not in compliance with the reporting requirement timeframe for submission of annual report. Recommendation: We recommend that the Town contact the U.S. Department of Treasury to ensure that all required elements of the Project and Expenditure Report have been completed. We further recommend that the Town submit future annual reports by the reporting deadline, and that such reports be reviewed and physically approved by someone independent of the report preparation process. Views of Responsible Officials and Planned Corrective Actions: The Town has attempted to contact the U.S. Department of Treasury (the Department) to verify that reporting requirements have been met but have been unable to make contact with the Department of Treasury. The Town will continue to pursue communication with the Department of Treasury to ensure reporting requirements have been met.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury - Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 2024-004 - Reporting Criteria: Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds require that recipients report their amount of revenue loss from claiming the standard allowance and must also enter projects in Expenditure Category 6 (EC 6) that encompass all funds utilized under the revenue loss eligible use category, and include the applicable amounts obligated and expended for each project. Project descriptions under Category 6 (EC 6) must summarize the project(s) in sufficient detail to provide information on the major activities. Finding: The Town was unable to provide a printout of the report filed or access detailed expenditure categories in the online reporting portal to substantiate that the required project expenditures were entered and in sufficient detail to provide information on the major activities. In addition, there was no documentation of review of the annual report by someone independent of the report preparation process. Cause: The Town did not print the report when it was filed online, and was unable to access the report online in order to provide documentation that reported expenditures were entered in the required level of detail. The Town also did not submit the annual report by the required deadline. Effect: The Town was unable to provide documentation that the required elements of the Project and Expenditure Report were completed. In addition, the Town was not in compliance with the reporting requirement timeframe for submission of annual report. Recommendation: We recommend that the Town contact the U.S. Department of Treasury to ensure that all required elements of the Project and Expenditure Report have been completed. We further recommend that the Town submit future annual reports by the reporting deadline, and that such reports be reviewed and physically approved by someone independent of the report preparation process. Views of Responsible Officials and Planned Corrective Actions: The Town has attempted to contact the U.S. Department of Treasury (the Department) to verify that reporting requirements have been met but have been unable to make contact with the Department of Treasury. The Town will continue to pursue communication with the Department of Treasury to ensure reporting requirements have been met.
Planned Corrective Actions: The Town has attempted to contact the U.S. Department of Treasury (the Department) to verify that reporting requirements have been met but have been unable to make contact with the Department of Treasury. The Town will continue to pursue communication with the Department of Treasury to ensure reporting requirements have been met.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on July 25, 2022 — management decision was due January 25, 2023.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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